Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
 
Extracts
Home List
← Previous Next →

Time of supply of goods.

Section 12 - Mizoram SGST - TIME AND VALUE OF SUPPLY - Mizoram Goods and Services Tax Act, 2017 - Section 12 - CHAPTER IV Time and value of supply 12. - (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accorda .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

31, to issue the invoice with respect to the supply; or (b) the date on which the supplier receives the payment with respect to the supply: Provided that where the supplier of taxable goods receives an amount up to one thousand rupees in excess of t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

) and (b), supply shall be deemed to have been made to the extent it is covered by the invoice or, as the case may be, the payment. Explanation 2.- For the purposes of clause (b), the date on which the supplier receives the payment shall be the date .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

time of supply shall be the earliest of the following dates, namely:- (a) the date of the receipt of goods; or (b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of supply under clause (a) or clause (b) or clause (c), the time of supply shall be the date of entry in the books of account of the recipient of supply. (4) In case of supply of vouchers by a supplier, the time of supply shall be- (a) the date of is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.